Search Legislation

Finance Act 2021

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Cross Heading: Power to modify

 Help about opening options

Alternative versions:

Status:

Point in time view as at 01/03/2024.

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2021, Cross Heading: Power to modify. Help about Changes to Legislation

Power to modifyU.K.

14(1)The Commissioners may by regulations amend or otherwise modify the following provisions of this Part of this Schedule—U.K.

(a)paragraph 6 (non-de minimis claims to be made after financial year);

(b)paragraph 7 (non-de minimis claims to be made in tax return);

(c)paragraph 8(3) (assumptions in determining if claim is de minimis).

(2)Regulations under this paragraph may include supplementary, incidental, consequential or transitional provision (including provision amending or otherwise modifying a provision of this Part of this Schedule not mentioned in sub-paragraph (1)).

(3)Regulations under this paragraph are of no effect in relation to a 2020 claim or 2021 claim made before the regulations come into force.

(4)No regulations under this paragraph may be made after 31 March 2023.

Back to top

Options/Help